2018-12-06T18:30:08-06:00 2018-06-30 350921680 CROWE LLP 330 E Jefferson Blvd PO Box 7 South Bend IN 466240007 990 2017-07-01 351019540 STANLEY CLARK SCHOOL INC STAN 5742914200 3123 MIAMI STREET SOUTH BEND IN 46614 MELISSA GRUBB Head of School 2018-12-06 true Kenneth J Keber P00240883 5742323992 2017 2019-02-21 02:37:17Z MELISSA GRUBB 3123 MIAMI STREET SOUTH BEND IN 46614 7125083 false X www.stanleyclark.org X 1958 IN To inspire and challenge students to achieve excellence in academics, the arts, athletics and character in a nurturing environment that fosters critical thinking, creativity, accountability to self and others and the discovery of each student's strengths and passions. 17 17 116 150 18200 -1500 563391 736376 4512241 4936820 194898 326976 -58737 -41158 5211793 5959014 743550 872857 0 3462718 3597127 0 106866 1561515 1796895 5767783 6266879 -555990 -307865 13758031 13787069 935781 1089167 12822250 12697902 The mission of The Stanley Clark School is to inspire and challenge students to achieve excellence in academics, the arts, athletics and character in a nurturing environment that fosters critical thinking, creativity, accountability to self and others and the discovery of each student's strengths and passions. false false 5165316 872857 4936820 AT THE STANLEY CLARK SCHOOL (SCS) WE VALUE: - PROVIDING AN OUTSTANDING EDUCATION BY INTEGRATING COMPREHENSIVE PROGRAMS OF EXCELLENCE IN ACADEMICS, THE ARTS, PHYSICAL EDUCATION/ATHLETICS AND CHARACTER DEVELOPMENT; - PREPARING STUDENTS FOR HIGHER EDUCATION BY DEVELOPING PERSONAL RESPONSIBILITY FOR STUDY SKILLS, CRITICAL THINKING, AND LIFE-LONG LEARNING; - ADMITTING AND RETAINING STUDENTS WHO ARE CAPABLE OF MEETING OUR HIGH ACADEMIC AND BEHAVIORAL EXPECTATIONS SO THAT ALL STUDENTS ARE ENRICHED; - PROVIDING OPPORTUNITIES FOR THE DEVELOPMENT OF LEADERSHIP QUALITIES; - PROVIDING OPPORTUNITIES FOR STUDENTS TO DISCOVER AND PURSUE THEIR INTERESTS AND TALENTS; - CREATING A NURTURING ENVIRONMENT BY ACTIVELY PROMOTING EMPATHY, MUTUAL RESPECT, AND SERVICE TO OTHERS; - ENCOURAGING WISE DECISION-MAKING SKILLS AND THE ABILITY TO MAKE HEALTHY CHOICES; - PROVIDING OPPORTUNITIES FOR THE DEVELOPMENT OF HEALTHY SELF-ESTEEM BASED ON AUTHENTIC STUDENT ACCOMPLISHMENTS AND ACHIEVEMENTS; - CREATING DIVERSITY OF CULTURE, RELIGION, ETHNICITY AND SOCIO-ECONOMIC BACKGROUND; AND - FOSTERING THE PARTNERSHIP OF FACULTY, ADMINISTRATION, PARENTS AND STUDENTS AS CRUCIAL TO THE ACHIEVEMENT OF MUTUAL GOALS. SCS STUDENTS EXCEL IN STANDARDIZED TESTING WITH MOST CLASSES SCORING IN THE 90TH PERCENTILE OR ABOVE. THEY ARE PREPARED TO EXCEL IN HIGH SCHOOL, IN COLLEGE AND IN LIFE - ACADEMICALLY AND PERSONALLY. THEY LEAVE SCS WITH THE ABILITY TO SOLVE PROBLEMS, BE IMAGINATIVE THINKERS, ENTHUSIASTIC LEARNERS AND ADEPT IN EXPRESSING THEIR INDIVIDUAL POINT OF VIEW. THE ARTS ARE ALSO AN INTEGRAL PART OF THE CURRICULUM - AND DAILY LIFE - AT SCS, BEGINNING WITH PRESCHOOL AND CONTINUING THROUGH MIDDLE SCHOOL. THE SCHOOL'S EXTENSIVE ARTS PROGRAM ENHANCES EACH STUDENT'S INHERENT CREATIVE ABILITIES AND FOSTERS THE ABILITY TO PRESENT THEMSELVES AND THEIR WORK WITH CONFIDENCE. "WORK HARD, PLAY HARD" APTLY DESCRIBES A DAY AT SCS. PHYSICAL EDUCATION AND ATHLETICS ARE AN IMPORTANT PART OF EACH STUDENT'S EXPERIENCE. SCS LEARNING IN DEED IS A SERVICE-LEARNING INITIATIVE THAT ENGAGES STUDENTS FROM PRESCHOOL THROUGH EIGHTH GRADE IN HANDS-ON, MEANINGFUL COMMUNITY SERVICE PROJECTS. SCS LEARNING IN DEED COMBINES SERVICE AND LEARNING OBJECTIVES TO: - MEET REAL, DEFINED NEEDS IN OUR COMMUNITY, - PROMOTE STUDENT REFLECTION, - ACQUIRE VALUES, SKILLS, AND PRACTICAL KNOWLEDGE, AND - BRING TO LIFE CIVIC RESPONSIBILITY WHILE GAINING A DEEPER UNDERSTANDING OF THEMSELVES AND THEIR COMMUNITY. THERE WERE 316 STUDENTS ENROLLED AT SCS FOR THE 2017-18 SCHOOL YEAR. THE GENDER SPLIT AT THE SCHOOL IS 60% GIRLS AND 40% BOYS. THE STUDENTS COME FROM COMMUNITIES IN AND AROUND SOUTH BEND SUCH AS GRANGER, MISHAWAKA, ELKHART, GOSHEN, PLYMOUTH AND LAPORTE. AN ATTRIBUTE OF THE SCHOOL THAT AFFECTS THE STUDENT POPULATION IS THE LOYALTY OF THE ALUMNI FAMILIES. FOR EXAMPLE, THERE ARE CURRENTLY OVER 33 STUDENTS AT STANLEY CLARK WHO ARE CHILDREN OF ALUMNI, A TESTAMENT TO THE LIFE IMPACT OF THE SCS EXPERIENCE ON ITS GRADUATES. 5165316 true true false false false false false false false true true false false false true true true false true false false false false false true false false false true true false false false false false false false false true false false false false false false false false true 33 0 true 116 true true true false false false false true true true false false false X 17 17 false false false false false false false true true false false false true true true true true true true false IN X ANN M GAZDICK 5742914200 3123 MIAMI STREET South Bend IN 46614 Erin Hoffman Harding PRESIDENT 1.0 X X 0 0 0 ERIN LINDER HANIG VICE-PRESIDENT 1.0 X X 0 0 0 William J Schmuhl TREASURER 1.0 X X 0 0 0 Ilene Sheffer SECRETARY 1.0 X X 0 0 0 PATTY BROTHERSON TRUSTEE 1.0 X 0 0 0 ED JORDANICH TRUSTEE 1.0 X 0 0 0 MICKI KIDDER TRUSTEE 1.0 X 0 0 0 JENNIFER MILLAR TRUSTEE 1.0 X 0 0 0 STEPHANIE SCHURZ TRUSTEE 1.0 X 0 0 0 ERNESTINE M RACLIN TRUSTEE, PRESIDENT EMERITUS 1.0 X 0 0 0 BETH GUDEMAN TRUSTEE 1.0 X 0 0 0 PHIL NEWBOLD TRUSTEE 1.0 X 0 0 0 CARI SHEIN TRUSTEE 1.0 X 0 0 0 LARRY SWANK TRUSTEE 1.0 X 0 0 0 MICHELLE THOMPSON TRUSTEE 1.0 X 0 0 0 KATIE TOOTHAKER TRUSTEE 1.0 X 0 0 0 Michelle Wright Trustee 1.0 X 0 0 0 Kristin Mereness Trustee 1.0 X 0 0 0 ANN M GAZDICK Director of Finance 40.0 X 99767 0 18371 MELISSA GRUBB HEAD OF SCHOOL/ASSISTANT SECRETARY, EX-OFFICIO 40.0 X 176374 0 6622 276141 0 24993 1 false true false 0 X 430295 306081 41793 736376 Tuition 611000 4702250 4702250 7th and 8th Grade 611710 57085 57085 Transportation 611710 48465 48465 Extended Day 611710 63140 63140 Admissions 611710 5188 5188 60692 60692 0 0 4936820 92731 92731 3813 0 3813 0 3813 3813 1322123 1087878 234245 0 234245 234245 27500 430295 78191 -50691 18200 -68891 miscellaneous 900099 5720 5720 0 0 0 0 5720 5959014 4936820 18200 267618 872857 872857 313072 94684 218388 2625289 2194206 342388 88695 72262 53406 15792 3064 375203 295128 79871 204 211301 160768 43748 6785 4000 4000 43935 43935 19738 19738 94480 75835 18645 0 21305 21305 54471 19705 29999 4767 58314 31164 27150 107085 102386 4699 16754 16754 474 474 513056 513056 47407 5959 41448 EDUCATIONAL EXPENSE 608232 608232 PROFESSIONAL DEVELOPMENT AND other employee related 57492 1174 52967 3351 VEHICLE MAINTENANCE 49356 49356 BAD DEBT 69270 69270 31526 902 30624 0 6266879 5165316 994697 106866 758313 544403 1313221 1857718 39915 5500 24621 15650 0 0 0 145627 202718 15307168 9422193 6287839 5884975 5025954 5110209 0 0 162541 165896 13758031 13787069 155604 190617 701935 827433 0 6651 1005 71591 70112 935781 1089167 X 10267587 10010382 1203832 1335689 1350831 1351831 12822250 12697902 13758031 13787069 X -307865 180162 3355 X false true X true false X 4888892 1675 459597 225500 5124664 4465151 29511 619230 225000 4888892 4614759 52250 15143 217001 4465151 4769486 60750 126023 341500 4614759 4284302 250 672934 188000 4769486 0.5583 0.2638 0.1779 false false 360127 360127 13738266 8608287 5129979 239643 126594 113049 969132 687312 281820 5884975 Other liabilities 70112 70112 X 5253572 180162 6991 187153 5066419 19738 872857 892595 5959014 5377920 3636 3636 5374284 19738 872857 892595 6266879 Schedule D, Part V, Line 4 Intended uses of endowment funds The organization's endowment funds are intended to supplement the school's operations, i.e. Compensation, financial aid, professional development, etc. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The School is exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. U.S. GAAP requires that a tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The School's Form 990 has not been subject to examination by the Internal Revenue Service or the state of Indiana for the last three years. The School does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The School recognizes interest and/or penalties related to income tax matters in income tax expense. The School did not have any amounts accrued for interest and penalties at June 30, 2018 and 2017. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 INCREASE IN CSV OF LIFE INSURANCE POLICIES - 3355 FUNDRAISING EXPENSES - 3636 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements FINANCIAL AID - 872857 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES - 3636 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements FINANCIAL AID - 872857 true true true true true true true false false false false false false false false false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The school's non-discrimination policy states: "The Stanley Clark School does not discriminate on the basis of race, color, national or ethnic origin, gender, or sexual orientation in administration of its educational policies, admissions policies, scholarship programs and athletic or other school-administered programs." KALEIDOSCOPE 437295 410345 26950 73741 5K RUN 20500 19950 550 4450 0 457795 430295 27500 78191 78191 -50691 true FINANCIAL AID/TUITION ASSISTANCE 118 872857 0 N/A N/A Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Financial applications and tax Form 1040, including supplemental schedules, are required from all students requesting assistance. The Head of School and Director of Finance (administration) review and approve all award allocations. All funds are credited to the students' accounts to ensure proper use. X X X false true false false false false false false false MELISSA GRUBB HEAD OF SCHOOL/ASSISTANT SECRETARY, EX-OFFICIO 173874 0 0 0 2500 0 6199 0 423 0 182996 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE HEAD OF SCHOOL, MELISSA GRUBB, PARTICIPATES IN A SECTION 457(F) NONQUALIFIED RETIREMENT PLAN. A CONTRIBUTION WILL BE MADE INTO THIS PLAN EACH YEAR FOR FIVE CONSECUTIVE YEARS, AND WILL BE PAID OUT IN ITS ENTIRETY IN THE FIFTH YEAR. IF THE HEAD OF SCHOOL VOLUNTARILY TERMINATES HER EMPLOYMENT, VOLUNTARILY RESIGNS FROM HER POSITION AS HEAD OF SCHOOL, OR IS TERMINATED BY THE SCHOOL FOR JUST CAUSE PRIOR TO THE END OF THE FIFTH YEAR, SHE WILL FORFEIT ALL RIGHTS TO SUCH PAYMENT. IF THE HEAD OF SCHOOL CEASES TO BE EMPLOYED IN THE CAPACITY OF HEAD OF SCHOOL PRIOR TO THE END OF THE FIFTH YEAR DUE TO DEATH OR DISABILITY OR AS A RESULT OF TERMINATION OF EMPLOYMENT BY THE SCHOOL FOR REASONS OTHER THAN JUST CAUSE, SHE SHALL BE ENTITLED TO A PAYOUT OF A PORTION OF THE CONTRIBUTIONS INTO THIS PLAN BASED ON THE PLAN CONTRIBUTION SCHEDULE DETAILED IN HER EMPLOYMENT AGREEMENT. THERE WERE NO CONTRIBUTIONS INTO OR DISTRIBUTIONS OUT OF THE PLAN DURING CALENDAR YEAR 2017. X 1 25419 Market value X SIGNAGE 2 16374 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - NUMBER OF CONTRIBUTIONS Other - SIGNAGE NUMBER OF CONTRIBUTIONS Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall consist of the President, Vice President, Secretary, Treasurer, and the Chair of each Standing Committee. The Head of the School, ex-officio, and such other Trustees of the Board as may be appointed to the Executive Committee shall be non-voting for the purposes of this committee. A quorum of the Executive Committee shall be necessary in order to transact business. A quorum shall consist of a majority of the officers and the Chairs of the Standing Committees. The Executive Committee shall have the power to act for the Board of Trustees between meetings. None of its acts shall conflict with action taken by the Board. Executive Committee actions shall be reported to the Board at its next meeting. The Executive Committee shall present in writing nominations for the Committee on Trustees to the Board of Trustees at the Annual Meeting. Form 990, Part VI, Line 11b Review of form 990 by governing body A final draft of the Form 990, with the exception of a redacted Schedule B for the purpose of preserving the confidentiality of our donors, is presented by our tax advisors to the organization's Finance Committee. Once the Finance Committee reviews, a final draft, excluding Schedule B, is provided to each member of the organization's governing body at a regularly scheduled board meeting. Once reviewed and approved by the governing body, it is then filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Conflict of interest statements are completed by all board members and officers annually and kept on file by the Head of school's assistant. The Board chair and Head of school review the statements for potential conflicts. In the event of a conflict the member does not participate in the deliberations of the transaction. Form 990, Part VI, Line 15a Process to establish compensation of top management official An evaluation of the Head of School is performed on an annual basis by the executive committee of the board of trustees. Comparability data is obtained from the National Association of Independent Schools (NAIS) salary comparisons. Written documentation approving any changes in compensation is performed by the Board Chair. The Head of School's performance and 2017/18 fiscal year salary was reviewed and approved in July 2017. In addition, the Head of School's employment contract is renewed, approved, and signed annually by the board chair. Form 990, Part VI, Line 15b Process to establish compensation of other employees The President of the Board of Trustees and the Head of School review the compensation of the Business Manager on an annual basis (July 2017). Comparability data is obtained from the National Association of Independent Schools (NAIS) Salary Comparisons. Written documentation approving any changes in compensation is performed by the Board Chair. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: 60692, Related or Exempt Function Revenue: 60692, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances increase in csv of life insurance policies - 3355;